Brechner v. United States

Ford, Judge:

This is an application for review of the decision and judgment of the trial court, Wilson, J., filed under the provisions of title 28, U.S.G., section 2636(a), which sustained the appraised value of the merchandise, Dan Brechner & Co. et al. v. United States, 39 Cust. Ct. 607, Reap. Dec. 8949.

There are two questions presented herein for decision, the first being whether certain inland freight and other charges are to be *708included as part of the dutiable value. The second question presented for determination is whether certain items, designated on some of the invoices as “selling…